VAT 0% for schools and educational institutions

Informative translation. The Polish version is binding: VAT 0% dla szkół i placówek oświatowych

Modern education requires modern digital infrastructure. Under art. 83 ust. 1 pkt 26 ustawy o VAT (Polish VAT Act), educational institutions in Poland can purchase computer equipment at the 0% rate, allowing for significant budget savings.

Key information

• Purpose: the equipment must be purchased for teaching purposes.
• Who is eligible: preschools, schools (public and non-public), universities, care and educational institutions.
• Which products: equipment listed in Annex 8 to the VAT Act – incl. interactive monitors and OPS computers. Accessories not listed in the Annex (e.g. stands, cameras, styluses) are subject to the 23% rate.
• Benefit: more equipment for the same budget.
• Requirement: an order confirmed by the institution's supervising authority.

How to buy with VAT 0%

1. Download the 0% VAT order form.
2. Fill it in and have it stamped by the institution and by the supervising authority (e.g. municipal or district office).
3. In the shop, switch prices to "School 0% VAT" and add products to the cart.
4. In the order form, select "School / institution", tick "Purchase with VAT 0%" and attach a scan of the document. A VAT 0% order cannot be placed without the attachment.
5. If another entity pays (e.g. the municipality), tick "The recipient is a different entity from the buyer" and enter both Tax IDs (NIP).